This report discusses energy-related tax provisions in the The Tax Cuts and Jobs Act (H.R.1). These changes are summarized in Table 1. H.R. 1 includes a broad restructuring of the federal income tax system. A full analysis of the consequences of this proposal for the energy sector, or various subsets of the energy sector, is beyond the scope of this insight.
This report discusses the Dakota Access Pipeline including background on the project and information about siting approval, as well as opposition and litigation against the pipeline.
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